Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/86027
Authors: 
Jonker, Nicole
van Ophem, Hans
Hartog, Joop
Year of Publication: 
2002
Series/Report no.: 
Tinbergen Institute Discussion Paper 02-121/4
Abstract: 
In the Netherlands auditors can be trained in a part-time educational track in which students combine working and studying or in a full-time educational track. The former training is relatively firm-specific whereas the latter training is relatively general. Applying human capital theory, we expect higher wage growth for full-time educated auditors than for dual-educated auditors. Furthermore, full-time educated auditors may have better outside options than part-time educated auditors. This may make it easier for them to switch employers than for the part-time educated auditors. The predictions on tenure and wages of differently educated auditors are supported by the estimation results in this paper. The part-time, dual track appears an important route for students from a lower socioeconomic background.
Subjects: 
human capital formation
mobility
wages
auditors
JEL: 
C35
C41
J24
J31
J63
Document Type: 
Working Paper

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